Authority to vacate commissions of defaulting tax collectors, tax commissioners, or tax receivers; filling vacancies.

The Governor may vacate the commissions of defaulting tax collectors or tax commissioners or of tax receivers failing or refusing to do their duty, to give bond, or to take the oath required by law. In any such event, the vacancy shall be filled in the manner prescribed for other vacancies. History. Laws 1826, Cobb’s 1851 Digest, p. 1260; Code 1863, § 839; Code 1868, § 918; Code 1873, § 916; Code 1882, § 916; Civil Code 1895, § 930; Civil Code 1910, § 1193; Code 1933, § 92-5602; Code 1933, § 91A-1386, enacted by Ga. L. 1978, p. 309, § 2. JUDICIAL DECISIONS Section does not violate constitutional removal procedures. — Statute authorizing the Governor to vacate the commission of defaulting tax collectors is not inconsistent with Ga. Const. 1868, Art. IX (see now Ga. Const. 1983, Art. IX, Sec. I, Para. III) which provides that the county officers shall be removable on conviction for malpractice in office. State ex rel. Lennard v. Frazier, 48 Ga. 137, 1873 Ga. LEXIS 34 (1873). RESEARCH REFERENCES C.J.S. 85 C.J.S., Taxation, § 1121.